Figure 5.2, Figure 5.5 and Figure 5.6 Since the SUTA rates changes are made at the end of each year, the available 2020 rates were used for FUTA and SUTA. Note: For this textbook edition the rate 0.6% was used for the net FUTA tax rate for employers. The information listed below refers to the employees of Lemonica Company for the year ended December 31, 20-. The wages are separated into the quarters in which they were paid to the individual employees. Name Social Security # 1st Qtr. 2nd Qtr. 3rd Qtr. 4th Qtr. Total Robert G. Cramer 000-00-0001 $5,800 $5,000 $5,000 $5,200 $21,000 Daniel M. English (Foreman) 000-00-0003 13,000 13,400 13,400 13,400 53,200 Ruth A. Small 000-00-1998 2,000 2,300 2,300 2,400 9,000 Harry B. Klaus 000-00-7413 11,600 11,700 11,700 11,700 46,700 Kenneth N. George (Manager) 000-00-6523 13,600 14,000 14,500 15,000 57,100 Mavis R. Jones 000-00-6789 1,600 1,700 1,700 -0- 5,000 Marshall T. McCoy 000-00-3334 11,400 11,400 -0- -0- 22,800 Bertram A. Gompers (President) 000-00-1014 24,500 25,000 25,500 26,300 101,300 Arthur S. Rooks 000-00-7277 700 1,700 1,700 4,100 Mary R. Bastian 000-00-8111 8,000 8,200 8,200 8,200 32,600 Klaus C. Werner 000-00-2623 2,300 2,500 2,500 2,500 9,800 Kathy T. Tyler 000-00-3534 -0- -0- Totals $93,800 $95,900 11,300 $97,800 11,700 23,000 $98,100 $385,600 For 20-, State D's contribution rate for Lemonica Company, based on the experience-rating system of the state, was 2.8% of the first $7,000 of each employee's earnings. The state tax returns are due one month after the end of each calendar quarter. Dunng 20-, the company paid $2,214.80 of contributions to State D's unemployment fund. The president of the company prepares and signs all tax forms. The company uses Magnetic Media UC-2A when completing the form. Employer's phone number: (613) 555-0029. Employer's State D reporting number: 00596. Using the forms below, complete the following for 20-. Indicate on each form the date that the form should be electronically submitted and the amount of money that must be paid. a. What is the date and amount of the FUTA tax payment for the fourth quarter of 20--? State D is not a credit reduction state. Enter date in mm/dd/yyyy format. Tax Payment: Date 1/31/20- Amount 1.80 X b. Employer's Report for Unemployment Compensation, State D-4th quarter only. Item 1 is the number of employees employed in the pay period that includes the 12th of each month in the quarter. For Lemonica Company, the number of employees is eight in October, seven in November, and eight in December. All employees earned 13 credit weeks during the last quarter except for Rooks (8) and Tyler (9). If an input box does not require an entry, leave it blank. Check My Work 2 more Check My Work uses remaining All work saved. Previous Save and Exit Submit Assignment for Grading 85F Sunny A 11:16 AM 5/8/2022 If an input box does not require an entry, leave it blank. State D Form UC-2 REV 08-18, Employer's Report for Unemployment Compensation Read Instructions-Answer Each Item DUE DATE QTR./YEAR 01/31/20- 4/20-- 1ST MONTH 2ND MONTH 3RD MONTH W EXAMINED BY: 1. TOTAL COVERED EMPLOYEES IN PAY PERIOD INCL. 12TH OF MONTH 10 X 9 X Signature certifies that the information contained herein is true and correct to the best of the signer's knowledge. FOR DEPT. USE 2. GROSS WAGES 668,000 X 10. SIGN HERE-DO NOT PRINT XXXXXXX XX XXXXXX Employer name and a UC-2 Make any c TITLE DATE PHONE 3. EMPLOYEE CONTRIBUTIONS 4. TAXABLE WAGES FOR EMPLOYER CONTRIBUTIONS 49,700 X 11. FILED PAPER UC-2A INTERNET UC-2A 12. FEDERAL IDENTIFICATION NUMBER 5. EMPLOYER 1,789.20 X CONTRIBUTIONS DUE (RATE X ITEM 4) EMPLOYER'S ACCT. NO. CHECK DIGIT 6. TOTAL 1,789.20 X CONTRIBUTIONS DUE EMPLOYER'S CONTRIBUTION RATE 2.8% 00596 (ITEMS 3+5) LEMONICA COMPANY 123 SWAMP ROAD PIKESVILLE, D STATE 10777-2017 7. INTEREST DUE SEE INSTRUCTIONS 8. PENALTY DUE SEE INSTRUCTIONS 9. TOTAL REMITTANCE (ITEMS 6+7+8) 0. 0. 1,789.20 X MAKE CHECKS PAYABLE TO: PA UC FUND SUBJECTIVITY DATE REPORT DELINQUENT DATE pennsylvania DEPARTMENT OF LABOR & INDUSTRY State D Form UC-2A, Employer's Quarterly Report of Wages Paid to Each Employee See instructions on separate sheet. Information MUST be typewritten or printed in BLACK ink. Do NOT use commas (,) or dollar signs ($). If typed, disregard vertical bars and type a consecutive string of characters. If hand printed, print in CAPS and within the boxes as below: SAMPLE SAMPLE SAMPLE DETACH HERE eBook DEPARTMENT OF LABOR & INDUSTRY Report of Wages Paid to Each Employee See instructions on separate sheet. Information MUST be typewritten or printed in BLACK ink. Do NOT use commas (.) or dollar signs ($). If typed, disregard vertical bars and type a consecutive string of characters. If hand printed, print in CAPS and within the boxes as below: SAMPLE Typed: SAMPLE 123456 00 1 2 3 4 5 6. 0 0 SAMPLE Filled- Handwritten: in: Employer name Employer (Make corrections on Form UC-2B) Lemonica Company State D UC account no. 00596 Check digit 1 Quarter and year Q/YYYY 4/20-- Quarter ending date MM/DD/YYYY 12/31/20 1. Name and telephone number of preparer 2. Total number of pages in this report 3. Total number of employees listed in item 8 on all pages of Form UC-2A 4. Plant number (if approved) 5. Gross wages, MUST agree with item 2 on UC-2 and the sum of item 11 on all pages of Form UC-2A 6. Fill in this circle if you would like the Department to preprint your employee's names & SSNs on Form UC-2A next quarter Yes 7. Employee's 8. Employee's name Social Security Number (Omit Hyphens) FI MI LAST 9. Gross wages paid this qtr. Example: 123456.00 10. Credit weeks Select: 000 00 0001 R Cramer 000 00 0003 D M English 000 00 1998 R A Small 000 00 7413 H B Klaus 000 00 6523 K N George 000 00 1014 Gompers 000 00 7277 A S Rooks 000 00 8111 M R Bastian 000 00 2623 K C Werner 000 00 3534 K T Tyler List any additional employees on continuation sheets in the required format (see instructions). 11. Total gross wages for this page: 12. Total number of employees for this page 10 UC-2A REV 07-16 13. Page 1 of 1 c. Employer's Annual Federal Unemployment (FUTA) Tax Return-Form 940 Cn Sullivan M. Fundam... c. Employer's Annual Federal Unemployment (FUTA) Tax Return-Form 940 Form 940 for 20--: Employer's Annual Federal Unemployment (FUTA) Tax Return Department of the Treasury - Internal Revenue Service OMB No. 1545-0028 Employer identification number (EIN) 0 Name (not your trade name) LEMONICA COMPANY Trade name (if any) Address 123 SWAMP ROAD Number PIKESVILLE Street Foreign country name Type of Return 0 0 0 6 4 2 1 (Select one.) Suite or room number D 10777-2017 State ZIP code Foreign province/county Foreign postal code Go to www.irs.gov/Form940 for instructions and the latest information. Read the separate instructions before you fill out this form. Please type or print within the boxes. Part 1: Tell us about your return. If any line does NOT apply, leave it blank. See instructions before completing Part 1. 1a If you had to pay state unemployment tax in one state only, enter the state abbreviation.......... 1a 1b If you had to pay state unemployment tax in more than one state, you are a multi-state employer... 1b 2 If you paid wages in a state that is subject to CREDIT REDUCTION D Check here. Complete Schedule A (Form 940). Check here. 2 Complete Schedule A (Form 940). Part 2: Determine your FUTA tax before adjustments. If any line does NOT apply, leave it blank. 3 3 Total payments to all employees.. 4 Payments exempt from FUTA tax. Select: 5 Total of payments made to each employee in excess of $7,000. 6 Subtotal (line 4 + line 5-line 6) 7 Total taxable FUTA wages (line 3 - line 6 line 7). See instructions 8 FUTA tax before adjustments (line 7 x 0.006 line 8) Part 3: Determine your adjustments. If any line does NOT apply, leave it blank. 5 6 9 If ALL of the taxable FUTA wages you paid were excluded from state unemployment tax, multiply line 7 by 0.054 (line 7 x 0.054 line 9). Go to line 12. Check My Work 2 more Check My Work uses remaining 7 8 9 5 Total of payments made to each employee in excess of $7,000. 6 Subtotal (line 4+ line 5-line 6). 7 Total taxable FUTA wages (line 3-line 6-line 7). See instructions 8 FUTA tax before adjustments (line 7 x 0.006-line 8). Part 3: Determine your adjustments. If any line does NOT apply, leave it blank. If ALL of the taxable FUTA wages you paid were excluded from state unemployment tax, multiply line 7 by 0.054 (line 7 x 0.054 = line 9). Go to line 12. 10 If SOME of the taxable FUTA wages you paid were excluded from state unemployment tax, OR you paid ANY state unemployment tax late (after the due date for filing Form 940), complete the worksheet in the instructions. Enter the amount from line 7 of the worksheet... 11 If credit reduction applies, enter the total from Schedule A (Form 940). 10 Part 4: 11 Determine your FUTA tax and balance due or overpayment. If any line does NOT apply, leave it blank. 12 13 12 Total FUTA tax after adjustments (lines 8+ 9+ 10+11 line 12).. 13 FUTA tax deposited for the year, including any overpayment applied from a prior year 14 Balance due. If line 12 is more than line 13, enter the excess on line 14. If line 14 is more than $500, you must deposit your tax. If line 14 is $500 or less, you may pay with this return. See instructions... 15 Overpayment. If line 13 is more than line 12, enter the excess on line 15 and check a box below......... You MUST complete both pages of this form and SIGN it. 15 Check one: Apply to next return. Send a refund. Next- Form 940 (2019) For Privacy Act and Paperwork Reduction Act Notice, see the back of Form 940-V, Payment Voucher. Cat. No. 112340 Name (not your trade name) LEMONICA COMPANY Employer identification number (EIN) 00-0006421 Part 5: Report your FUTA tax liability by quarter only if line 12 is more than $500. If not, go to Part 6. 16 Report the amount of your FUTA tax liability for each quarter; do NOT enter the amount you deposited. If you had no liability for a quarter, leave the line blank. 16a 1st quarter (January 1- March 31)... 16b 2nd quarter (April 1 - June 30)........ 16c 3rd quarter (July 1 - September 30)..... 16d 4th quarter (October 1-December 31) 17 Total tax liability for the year (lines 16a+ 16b+16c+16d line 17) Part 6: May we speak with your third-party designee? 16a 16b 16c 16d 17 Total must equal line 12. Do you want to allow an employee, a paid tax preparer, or another person to discuss this return with the IRS? See the instructions for Google Translate a PortalGuard - Portal... STC Student Login Santa Monica Colle... Google Docs SMC workshop Turnitin Account Dashboard Result List: covid-19... C Find, Create, and St... CH Sullivan M. Fundam... Library Genesis eBook 16b 2nd quarter (April 1 - June 30)........ 16c 3rd quarter (July 1 - September 30) 16d 4th quarter (October 1 - December 31) 16b 16c 16d 17 Total tax liability for the year (lines 16a+ 16b+ 16c+16d-line 17) 17 Total must equal line 12. Part 6: May we speak with your third-party designee? Do you want to allow an employee, a paid tax preparer, or another person to discuss this return with the IRS? See the instructions for details. Designee's name and phone number Select a 5-digit Personal Identification Number (PIN) to use when talking to IRS Part 7: Sign here. You MUST fill out both pages of this form and SIGN it. Under penalties of perjury. I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete, and that no part of any payment made to a state unemployment fund claimed as a credit was, or is to be, deducted from the payments made to employees. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. X Sign your name here Date Paid Preparer Use Only Preparer's name Preparer's signature Firm's name (or yours if self-employed) Page 2 Address City Bertram A. Gompers 1/31/- Print your name here Bertram A. Gompers Print your title here Best daytime phone President (613) 555-0029 Check if you are self-employed. PTIN Date EIN Phone State ZIP code Form 940 (2019) Source: Internal Revenue Service Check My Work a. Determine due date of FUTA deposit. To determine amount of deposit; calculate taxable wages multiplied by net FUTA rate. (Consider FUTA ceiling.) b. Complete Employer's Report for Unemployment Compensation for State D as instructed on Form. c. For detailed line-by-line instructions, click here